**Proprietary Transaction Code Revisions (FY 2022)**

**B110** To record a confirmed disbursement schedule where an unpaid delivered order was previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. 

**Comment:** Clearing from unpaid to paid. Also post USSGL TC B235 if funded by a direct appropriation. For a confirmed disbursement schedule where an upward adjustment of prior-year unpaid delivered orders was previously accrued, see USSGL TC B115. 

**Reference:** See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts. 

**Budgetary Entry**

 Debit 490100 Delivered Orders - Obligations, Unpaid 

      Credit 490200 Delivered Orders - Obligations, Paid 

**Proprietary Entry**

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 212000 Disbursements in Transit 

Debit 213000 Contract Holdbacks 

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations 

Debit 220000 Liability for Unpaid Insurance Claims 

Debit 221000 Accrued Funded Payroll and Leave 

Debit 221100 Withholdings Payable 

Debit 221300 Employer Contributions and Payroll Taxes Payable 

Debit 221500 Other Post Employment Benefits Due and Payable 

Debit 294000 Capital Lease Liability 

      Credit 101000 Fund Balance With Treasury

**B112** To record accrued interest paid. 

**Comment:** See USSGL TC-B418 for the accrued liability. Also post USSGL TC B235 if funded by a direct appropriation. 

**Budgetary Entry**

Debit 490100 Delivered Orders - Obligations, Unpaid 

      Credit 490200 Delivered Orders - Obligations, Paid 

**Proprietary Entry**

Debit 214000 Accrued Interest Payable - Not Otherwise Classified 

Debit 214100 Accrued Interest Payable – Loans

Debit 214200 Accrued Interest Payable - Debt 

Debit 214900 Accrued Interest Payable on Uninvested Funds

      Credit 101000 Fund Balance With Treasury

**B115** To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued. 

**Comment:** Clearing from unpaid to paid. Also post USSGL TC B235 if funded by a direct appropriation. For a confirmed disbursement schedule where an unpaid delivered order was previously accrued, see USSGL TC B110. 

**Budgetary Entry**

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 

      Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 212000 Disbursements in Transit 

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable 

Debit 219000 Other Liabilities With Related Budgetary Obligations 

Debit 220000 Liability for Unpaid Insurance Claims 

Debit 221000 Accrued Funded Payroll and Leave 

Debit 221100 Withholdings Payable 

Debit 221300 Employer Contributions and Payroll Taxes Payable 

Debit 221500 Other Post Employment Benefits Due and Payable 

Debit 294000 Capital Lease Liability 

      Credit 101000 Fund Balance With Treasury

**B120**   To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans. 

**Comment:** If not anticipated, see USSGL TC B121. See USSGL TC A142 for non-expenditure transfers that were previously anticipated. If repayment is a result of a debt forgiveness appropriation, also post USSGL TC B235 if funded by a direct appropriation. 

**Budgetary Entry**

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority 

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances                                                                         

      Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash -           

      - Current-Year Authority

      Credit 414600 Actual Repayments of Debt, Current-Year Authority 

      Credit 414700 Actual Repayments of Debt, Prior-Year Balances 

**Proprietary Entry**

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 251000 Principal Payable to the Bureau of the Fiscal Service 

Debit 252000 Principal Payable to the Federal Financing Bank 

      Credit 101000 Fund Balance With Treasury

**B235** To record the disbursement of appropriations that were previously accrued. 

**Comment:** This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general fund appropriations when the use of the appropriation was previously accrued using TC B134. If the use of the appropriation was not previously accrued, see TC B234. TAFS. USSGL transactions that reference this transaction: B110, B112, B115 and B120. 

**Reference:** USSGL implementation guidance; Appropriations Used 

**Budgetary Entry**

None 

**Proprietary Entry**

Debit 310710 Unexpended Appropriations - Used - Disbursed 

Debit 570000 Expended Appropriations - Used - Accrued 

      Credit 310700 Unexpended Appropriations - Used - Accrued 

      Credit 570010 Expended Appropriations - Disbursed